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2015 (5) TMI 1213 - AT - Income TaxExemption u/s 11 - registration u/s 12A denied - CIT, while rejecting the registration sought by the assessee by order dated 28.12.2011, has observed that the Carmel Matriculation Higher Secondary School, which is said to be run by M/s. Carmel Education and Charitable Trust, being the applicant, it is already functioning under the trust called “Little Flower Education Society” - HELD THAT:- School of the applicant is already functioning under a trust, which is registered under the provisions of section 12A - The assessee carried the matter in appeal before the Tribunal and the Tribunal has directed the ld. CIT to give an opportunity to the assessee and decide the issue afresh. CIT gave opportunity to the assessee as per the directions of the Tribunal and passed the order dated 21.03.2013. No infirmity in the order passed by the ld. CIT for the reason that as per the directions of the Tribunal, the ld. CIT has given reasonable opportunity and decided the issue in accordance with law. Even before us, assessee has not able to point out any infirmity in the order of the ld. CIT. Appeal filed by the assessee is dismissed.
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